My question is straight forward. I want to convert mp3 to aac. I have knowledge of two such tools which does the job - NeroAacEnc and FFMpeg. Now which one produces the best output and least size is for maestros to answer, so I summon them here to help me accomplish the same. Please also help me with some commands with which I can use.

Just out of curiosity, is the (ALAC)Apple Lossless Audio Codec which is included with FFMpeg better than Nero Aac Encoder. If so, then how can I use it to convert mp3 to aac.

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Looks like Windows as he mentions "batch" and "VBScript", but it really needs to be properly tagged.
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Paul RDec 20 '11 at 10:48

What tags should I use Paul. You should guide people instead of just playing with their reputations.
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Soham DasguptaDec 20 '11 at 10:55

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I think your last paragraph should be in a separate question. The people who are knowledgeable about Windows batch-scripting are not necessarily the same people as the people who are knowledgeable about audio codecs.
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ruakhDec 20 '11 at 13:22

2 Answers
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I will answer your second question. You are encoding the audio twice. This creates generational data loss and therefore needless quality loss. There is no reason to encode with a lossy encoder (neroAacEnc) and then re-encode it again with another lossy encoder (vo-aacenc) that output the same format (AAC-LC). Before you perform any batch encoding you should decide if you want to use neroAacEnc or vo-aacenc, but using both is just a waste of time and data.

Edit: You dramatically changed your question, so I will address it here. ALAC and AAC are two different formats. ALAC is a lossless format, and AAC is a lossy format. To generalize, consider them similar to FLAC and MP3. One is not inherently "better" than the other, but have different use cases. Research the differences between lossless and lossy audio formats and then you will know what encoder to use.

Note that the FFmpeg ALAC encoder was reverse engineered, and Apple has recently released the ALAC encoder and decoder source code under the Apache license, so now you have two ALAC encoder choices.